The rates of the real estate tax for 2016 remain unchanged and are as follows:
For land:
- Used for business activity purposes, regardless of its classification in the Land and Property Register
– PLN 0.85 per 1 m2,
- Submerged (lakes), used as water storage reservoirs or for hydropower plants – PLN 4,39 per 1 ha,
- Other, including used for statutory public benefit services provided against payment by public benefit organisations – PLN 0.30 per 1 m2.
For buildings or their parts:
- Residential – PLN 0.67 per 1m2 of the living area,
- Used for business activity purposes, including residential buildings or their parts used for business activity purposes – PLN 22.80 per 1 m2 of the floor space,
- Used for business activity purposes connected with trade in certified seed grain – PLN 10.64 per 1m2 of the floor space,
- Used for the provision of health services within the meaning of regulations on the activities of healthcare providers, used by entities providing the services – PLN 4.62 per 1 m2 of the floor space,
- Other, including used for statutory public benefit services provided against payment by public benefit organisations – PLN 7.65 per 1 m2 of the floor space, excluding buildings or their parts specified in paragraph f,
- Utility buildings intended and used for storage of materials or equipment connected with the maintenance of residential buildings and land on which they are located – PLN 3.98 per 1 m2 of the floor space.
For structures:
2% of their value determined according to Art. 4, Cl. 1, Sect. 3 and Cl. 3-7 of the act on local taxes and charges.